Case Laws

Profiteering established as the builder denied the benefit of ITC to the buyers

Activity of fabrication of body building on Tippers, Trailers etc., merits classification under SAC 9988 81. GST@18%

GST on laboratory reagents. Application withdrawn.

Interest u/s 50 to be levied on Net liability and NOT Gross liability

Right to use minerals including its exploration and evaluation attract GST at the same rate of central tax as on supply of like goods involving transfer of title in goods for the period 01.07.2017 to 31.12.2018

Licensing services for the right to use minerals including its exploration and evaluation is classified under Service Code (Tariff) 9973 37

18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges

Profiteering established as the builder has denied benefit of ITC to the buyers of the flats

Mandatory reversal of unutilized ITC in respect of unsold flats/shops of a real estate project must be done at the time of receipt of completion/ occupancy certificate or on the date of first occupancy, whichever is earlier

ITC available on Demo Cars